Exact(1)
But he said the decision, which he described as "not standard practice," raises several other more troubling possibilities: that the suspended executives were themselves involved in some problematic accounting, or had obstructed the auditing effort, or that they were too inexperienced to do the job in a timely manner.
Similar(59)
This negative incentive may undermine screening and auditing efforts that will be essential to ensure that all patients who may benefit from the technique actually receive it.
However, the implementation of a risk-based approach, which is obligatorily based on the new auditing standards, significantly strengthened the relationship between corporate governance and auditing efforts.
We first find that audit fees, our proxy for audit effort, vary as hypothesized with firm-level characteristics related to ownership structures and family relationships.
Although this would have been desirable for auditing resuscitation efforts, it was deemed of secondary interest since our study focused on outcomes and costs, not quality of care.
Now two men who audited that effort say in a federal lawsuit that government contractors who were paid hundreds of millions of dollars made the contamination worse.
According to the Thornburgh report, the company's internal audit efforts largely failed, in part because the department with that responsibility was excessively focused on trying to identify operational inefficiencies rather than on financial auditing.
In general, their findings showed that the vicious circle toward risk-based audit optimizes audit efforts in China.
Their results showed that in the internal control based-audit method, there is a weak relationship between audit efforts and corporate governance.
Further, they pointed out that ever since the change in the auditing method, ten large auditing firms came into existence, which have demonstrated a better understanding of governance risk as compared with smaller firms, and perform their audit efforts on this basis.
The Service seems to be interested in simplifying its enforcement burden by obtaining certainty, but the cost seems to be a hampering of audit efforts, she writes.
Write better and faster with AI suggestions while staying true to your unique style.
Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com